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Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Published by Universitas Ichsan Sidenreng Rappang
ISSN : -     EISSN : 29622301     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jeinsa : Ichsan Sidenreng Rappang Economic Journal Published by the Faculty of Economics and Business, Ichsan Sidenreng Rappang University and in collaboration with the Research Institute (LEMLIT) Ichsan Sidenreng Rappang University which focuses on publishing the results of accounting, management and digital business research that is professionally managed and published twice a year between April and Oktober to assist academics, researchers, and practitioners in disseminating their research results.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 117 Documents
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REVITALISASI BADAN LAYANAN UMUM PADA RUMAH SAKIT UMUM DAERAH LABUANG BAJI MAKASSAR MENGGUNAKAN METODE BALANCED SCORECARD Nurfadillah, Rezki; Islamiah, Farida; Asmirani, Sri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.113

Abstract

This study aims to evaluate the financial and non-financial performance of Labuang Baji Regional General Hospital (RSUD Labuang Baji) in Makassar before and after its transition to a Public Service Agency (BLU/BLUD). The hospital serves as the research object, with a four-year observation period from 2011 to 2014. The years 2011 and 2012 represent the period before becoming a Public Service Agency, while 2013 and 2014 represent the period after the transition. This research is a qualitative descriptive study using a case study approach. Data analysis was carried out using the Balanced Scorecard method, with data collection strategies including data triangulation, methodological triangulation, and theoretical triangulation. In general, there were no significant differences in strategic approaches before and after becoming a BLU/BLUD, except for differences in the percentage of targets to be achieved. The findings indicate that the performance of RSUD Labuang Baji improved following its transformation into a Public Service Agency. Financial performance exceeded target expectations, and most non-financial performance indicators also improved and met the established targets. These improvements are reflected in the performance scale results: prior to becoming a BLU/BLUD, the hospital’s performance was rated as "fair" with an average score of 0.40. After the transformation, the performance improved to a "good" category with an average score of 0.67
PENGARUH MOTIVASI KERJA TERHADAP KINERJA POLISI PADA SATUAN LALU LINTAS KEPOLISIAN RESOR PASER Darmawan, Dedy; Rifai, Ahmad
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 3 No 2 (2024): December, Hal 321-389
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v3i2.118

Abstract

This study aims to determine the influence of work motivation, which includes the need for achievement, the need for power, and the need for affiliation, both simultaneously and partially, on the performance of police officers in the Traffic Unit of the Paser Police Resort. This is a quantitative study designed to address the formulated research problems, achieve specific objectives, and test hypotheses. The population consisted of all 45 officers in the Intelligence and Security Unit of the Paser Police Resort, and due to the relatively small number, the entire population was used as the sample. Data were analyzed using regression analysis. The results showed that the need for achievement has a positive and significant effect on police performance, as indicated by a t-value greater than the t-table value. The need for power, however, while having a positive relationship, did not significantly influence performance since its t-value was lower than the t-table value. The need for affiliation also showed a positive and significant effect on performance, with a t-value higher than the t-table value. Among the three motivational factors, the need for affiliation was found to be the most dominant variable influencing police performance in the Traffic Unit of the Paser Police Resort.
DINAMIKA PENGANGGARAN DAERAH: ANALISIS PIERRE BOURDIEU TENTANG PERTARUNGAN POLITIK DAN KONFLIK KEPENTINGAN STAKEHOLDER Faisal, Andi; Adriansyah, Adriansyah; Yusuf, Yulia Yunita
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.119

Abstract

This study aims to analyze the dynamics of budgetary battles between the executive and legislative branches in North Toraja Regency, using Pierre Bourdieu’s theory of habitus and capital as the analytical framework. The regional budgeting process often becomes a battleground between two competing parties seeking favorable budget allocations to advance their political interests. Employing a qualitative case study approach, data were collected through in-depth interviews with local government officials, members of the regional legislature (DPRD), and community leaders directly involved in budget decision-making. The findings reveal that political actors both executive and legislative utilize political capital, social capital, and symbolic capital to advocate for their interests during the budgeting process, which frequently results in political compromises that sacrifice public needs. The use of habitus, shaped by local social and cultural experiences, also plays a significant role in shaping the perceptions and actions of political actors in the budgeting process. The study finds that regional budgeting in North Toraja is influenced not only by public needs but also by personal and group interests, leading to inefficient, non-transparent, and unaccountable budget allocations. This research contributes to a deeper understanding of regional budget dynamics and offers recommendations for improving transparency and accountability in the budgeting process.
PENGARUH NET LABA MARGIN DAN EARNING PER SAHAM TERHADAP HARGA SAHAM PADA PT. MANDALA MULTIFINANCE, Tbk sartika, andi; Ifwana, Ifwana
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.122

Abstract

This study aims to examine the influence of Net Profit Margin (NPM) and Earnings Per Share (EPS) on stock prices at PT Mandala Multifinance, Tbk. The types of data used in this research are both qualitative and quantitative, with secondary data serving as the primary data source. The analytical methods employed include multiple linear regression, coefficient of determination (R²), correlation coefficient (R), as well as F-test and t-test. The results show the regression equation as follows: Y = 821.104 + 18.682X₁ + 0.680X₂ + e. The coefficient of determination (R²) is 0.043, and the correlation coefficient (R) is 0.208, indicating a very weak relationship between the independent variables and the stock price. The F-test result shows that the calculated F-value (0.14) is less than the critical F-value (5.14), indicating that NPM and EPS simultaneously have no significant effect on stock prices. Partially, the t-test results show that NPM (t-value = 0.32) and EPS (t-value = 0.12) are both lower than the critical t-value (1.943), suggesting that neither variable has a significant influence on the stock price of PT Mandala Multifinance, Tbk.
PENGARUH GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DIVISI AFTER SALES (SERVICE) PT.HADJI KALLA TOYOTA CABANG LUWUK BANGGAI Naim, Yanto; Sugyanto, Andri; Ahmad, Ahmad; Muhtar, Muhtar; Rustam Pabe, Rivani
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.123

Abstract

Penelitian ini bertujuan untuk mengidentifikasi seberapa besar pengaruh gaya kepemimpinan terhadap kinerja karyawan divisi after sales PT. Hadji Kalla Toyota cabang Luwuk Banggai. Jenis penelitian ini adalah penelitian asosiatif, penellitian ini menanyakan hubungan dua variabel yaitu variabel kepemimpinan dan variabel kinerja karyawan. Metode analisis dalam penelitian ini menggunakan metode analisis regresi sederhana, analisis korelasi, koefisien determinasi serta pengujian hipotesis menggunakan uji t. keseluruhan metode analisis menggunakan program SPSS versi 24. Dari hasil perhitungan regresi didapatkan nilai sebesar Y = 3,0280,293X. Sedangkan nilai koefisien korelasi (r) sebesar 0,271 dan koefisien determinasi (R2) sebesar 0,073 atau 7,3%. Hasil perhitungan Uji-t menunjukkan t-hitung = 1,790 > t-tabel = 1,69389. Hal ini menyatakan bahwa terdapat pengaruh gaya kepemimpinan terhadap kinerja karyawan divisi after sales PT. Hadji Kalla Toyota Cabang Luwuk Banggai.
PENGARUH PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH REPUBLIK INDONESIA TERHADAP KEPUASAN PEMAKAI JASA INFORMASI AKUNTANSI PADA KANTOR BADAN KEUANGAN DAN ASET DAERAH KABUPATEN SIDENRENG RAPPANG Adith Fitra, Rifky; Kurniawan, Kurniawan; Rahman, Usman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.124

Abstract

This study is motivated by the transition of the use of the Regional Government Information System application and at the beginning of 2024 it became the Republic of Indonesia Regional Government Information System which has been implemented in all regions of the Republic of Indonesia. This study aims to determine the effect of the Republic of Indonesia local government information system (X) including content (X1), accuracy (X2), format (X3), ease of use (X4), and timeliness (X5) on user satisfaction of accounting information services (Y) at the Sidenreng Rappang Regency Regional Finance and Asset Agency office using the end-user computing satisfaction method as a tool to measure user satisfaction. The population in this study were civil servants in the scope of the office totaling 46 people and also the number was drawn into a sample in this study using a saturated sampling technique totaling 46 people who would be given a questionnaire. The analysis model used to prove the hypothesis is path analysis. The results showed that of the 46 respondents studied, of the 6 hypotheses proposed, 3 hypotheses were rejected and 3 hypotheses were accepted. Where the partially accepted variables are format (X3) and timeliness (X5), and the rejected variables are content (X1), accuracy (X2), and ease of use (X4). Simultaneously, the five variables are proven to simultaneously affect the user satisfaction variable (Y). Based on this, in order to develop in the academic field, it is hoped that further researchers will develop variables and increase the number of respondents for better results.  
ANALISIS STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA: PERSPEKTIF HUMAN INVESTMENT MANAGEMENT (HIM), HUMAN RESOURCE MANAGEMENT (HRM) DAN HUMAN CAPITAL MANAGEMENT (HCM) Sumartan, Sumartan; Akob, Muh; Jumady, Edy; Alam, Syamsu; Syahruddin, Herman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.125

Abstract

Human resource development (HRD) has become a strategic factor in enhancing organizational competitiveness and sustainability in the era of global competition. However, partial approaches to HR management often hinder the optimal utilization of individual and organizational potential. This study aims to analyze HRD strategies from three main perspectives: Human Resource Management (HRM), Human Capital Management (HCM), and Human Investment Management (HIM). The research employs a literature review method with a descriptive qualitative approach, examining various scholarly sources related to the concepts and practices of HRD. The findings indicate that HRM focuses on operational aspects such as recruitment and training; HCM emphasizes the management of competencies as strategic assets; while HIM views human resources as long-term investments requiring sustainable development planning. The integration of these three perspectives offers a more holistic approach to designing effective HRD strategies. This study concludes that a balanced emphasis on operational efficiency, human capital optimization, and investment orientation in HR management is essential to achieving long-term organizational goals.
Persepsi Risiko dan Keputusan Investasi pada Generasi Z: Studi Komparatif Mahasiswa Ekonomi dan Non-Ekonomi di Kota Makassar Idrus, Mukhammad
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.131

Abstract

This study aims to examine the differences in risk perception and investment decision-making among students with economic and non-economic academic backgrounds in Makassar City. Employing a quantitative approach and utilizing independent sample t-tests, the research collected responses from 90 students representing both disciplines. The results indicate that there are no statistically significant differences in either risk perception or investment decision-making between the two groups (p > 0.05). These findings suggest that academic background does not substantially influence students’ investment behaviors, which may instead be shaped by individual experiences, access to financial education, and exposure to investment-related content through digital platforms. The study highlights the growing role of financial information accessibility in bridging knowledge gaps across disciplines and underscores the need for inclusive financial literacy programs at the university level. These programs should target students from all academic areas to foster sound financial decision-making among youth. This research contributes to the understanding of behavioral finance among the young generation in emerging economies and calls for further studies with broader samples and multi-factorial models.
PERAN WORK LIFE BALANCE DAN PENGHARGAAN TERHADAP KETERHUBUNGAN SOSIAL DAN KOMITMEN ORGANISASI KARYAWAN GENERASI Z DI BEKASI Ayuningrum, Priandini Fadhillah; Pranitasari, Diah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.132

Abstract

This study aims to identify the extent to which Work-Life Balance (X1) and rewards (X2) affect organizational commitment (Y2) with social connectedness (Y1) functioning as a mediating variable. The method used in this study is quantitative. In this study, the population of generation Z workers in Bekasi City based on the Bekasi City Central Statistics Agency was 446,992 workers. The researcher chose snowball sampling in determining the sample. The number of samples in this study was 400 respondents. The method that will be used by the researcher is quantitative data analysis. This method presents data in the form of numbers and emphasizes objective research results through descriptive statistical analysis. To manage the data, the researcher will utilize computer software, namely SmartPLS version 4. SmartPLS version 4 is used to calculate statistical values, conduct construct validity and reliability tests (AVE, Composite Reliability, Outer Loadings), and test structural models (path coefficient, R-square, and Q-square). The results of the study showed that Work-Life Balance has an effect on Organizational Commitment, Rewards have an effect on Organizational Commitment, Work-Life Balance has an effect on Social Connectedness, Rewards have an effect on Social Connectedness, Social Connectedness has an effect on Organizational Commitment, Social Connectedness can indirectly mediate the effect of Work-Life Balance on Organizational Commitment, Social Connectedness can indirectly mediate the effect of Rewards on Organizational Commitment.
STRATEGI PENDIDIKAN BERKARAKTER DI ERA DIGITAL SEKOLAH ISLAM TERPADU CIBINONG Syukrillah, Muhammad Yazid; Pranitasari, Diah
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.134

Abstract

This study aims to formulate a strategy for Character Education in the digital era of Islamic Schools. Using a descriptive and exploratory approach, this study combines qualitative and quantitative methods with SWOT and AHP analysis. Data were collected through purposive sampling involving principals, senior teachers, management staff, and parent representatives. The results of the PESTEL analysis show that political, economic, social, technological, environmental, and legal factors provide opportunities and challenges for SIT. Industry analysis using Porter's Five Forces reveals a high level of competition, with threats from new entrants and substitute products. Through the SWOT matrix, internal strengths and weaknesses as well as external opportunities and threats faced by the school were identified. The proposed strategies include developing superior character and technology-based programs, digitizing the academic system, improving the quality of human resources, and strengthening partnerships with Islamic institutions. The AHP method was used to set strategic priorities, with the results showing that learning and curriculum innovation strategies are the main priorities. This study provides concrete recommendations to improve the competitiveness and quality of education at SIT Al-Fath, as well as building a reputation as a leading Islamic school in the Cibinong area.

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